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TMI Blog2023 (7) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... . JUSTICE C.S. DIAS For the Petitioner : By Advs. Aji V. Dev, M.G. Shaji, Alan Priyadarshi Dev, S. Sajeevan For the Respondents: By Adv Shri. P.R. Sreejith, SC, GSTN, BY Adv. Smt. Thushara James, SR. Govt. Pleader JUDGMENT The writ petition is filed to quash Ext. P5 proceedings and Ext. P5(a) summary order passed by the first respondent. 2. The petitioner's case is that, it is a propri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed pursuant to Ext. P1 notice. The first respondent has intimated that a show case notice and assessment order passed under Section 73 of the Act were uploaded on the GST portal relating to the year 2017-2018, but the same was not brought to the notice of the petitioner. Then the petitioner downloaded Ext. P4 show cause notice, Ext. P5 assessment order and Ext. P5(a) summary of the assessment ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and P5(a) that he could not file the statutory appeal within the prescribed time period. Exts. P5 and P5(a) establish that the same is passed in egregious violation of the provisions of the GST Act and the GST Rules framed thereunder. The petitioner has made out extra-ordinary grounds warranting interference by this Court under Article 226 of the Constitution of India. Hence, Exts. P5 and P5(a) ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atutory appeal under Section 170 of the GST Act within the permitted time period of four months. 6. This Court in Penuel Nexus Pvt. Ltd v. Additional Commissioner and others [W.P(C) No. 15574/2023] has categorically held that an appeal under Section 107(4) of the Act cannot be filed beyond the prescribed time period, in view of the stipulations in the enactment. 7. Now what the petitioner could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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